人生的历程如同一本“账”。在这本“账”中,深刻地蕴涵着人生“会计等式”、人生“机会成本”、人生“会计报表”等一系列的“账理”。如果从人生的这些“账理”中感悟道德,则道德对于人生价值之厚重,将可大彻大悟。从人生“会计等式”感悟道德“资产=负债+所有者权益”等式是 The course of life is like a “book.” In this “account”, profound implication of life “accounting equation”, life “opportunity cost”, life “accounting statements” and a series of “account management.” If we comprehend morality from these “accounts management” in our lives, then morality will have great value in life. From the “accounting equation” in life, we can understand the moral “asset = debt + owner ’s equity” equation